James Benjamin Wood III - Page 1

                                 T.C. Memo. 2007-225                                  

                               UNITED STATES TAX COURT                                

                       JAMES BENJAMIN WOOD III, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5508-06L.             Filed August 13, 2007.                

               James Benjamin Wood III, pro se.                                       
               Jeffrey S. Luechtefeld, for respondent.                                

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case was commenced in response to a              
          Notice of Determination Concerning Collection Action(s) Under               
          Section 6320 and/or 6330.1  The issues for decision are:  (1)               
          Whether respondent may proceed with collection of petitioner’s              

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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Last modified: November 10, 2007